Argentina

1 June 1991

Austria

1 October 1988

Bahamas

1 September 1994

Belarus

1 November 1998

Article 26, third paragraph

Belgium

1 May 1999

Belize

1 March 1990

Article 24 and Article 26, third paragraph

Bosnia and Herzegovina

1 December 1991

Brazil

1 May 2001

Article 24

Bulgaria

1 October 2004

Article 26, third paragraph

Burkina Faso

1 April 1993

Canada:

   (a)  all Provinces and Territories not mentioned in paragraphs (b) to (f)

1 January 1987

Article 26, third paragraph

   (b)  Alberta

1 February 1987

Article 26, third paragraph

   (c)  Manitoba

1 January 1987

   (d)  Northwest Territories

1 April 1988

Article 26, third paragraph

   (e)  Nunavut

1 January 2001

Article 26, third paragraph

   (f)  Quebec

1 January 1987

Article 24 and Article 26, third paragraph

Chile

1 November 1994

China -- in relation only to the following Special Administrative Regions:

   (a)  Hong Kong

1 September 1997

Article 26, third paragraph

   (b)  Macau

1 March 1999

Colombia

1 December 1997

Costa Rica

1 May 2000

Croatia

1 December 1991

Cyprus

1 November 1995

Czech Republic

1 March 1998

Article 26, third paragraph

Denmark

1 July 1991

Article 24 and Article 26, third paragraph

Ecuador

1 April 1993

El Salvador

1 January 2003

Article 26, third paragraph

Estonia

1 January 2003

Article 24 and Article 26, third paragraph

Fiji

1 May 2000

Finland

1 August 1994

Article 24 and Article 26, third paragraph

France -- the whole of the territory of the French Republic

1 January 1987

Article 24 and Article 26, third paragraph

Georgia

1 January 1998

Germany

1 December 1990

Article 26, third paragraph

Greece

1 June 1993

Article 24 and Article 26, third paragraph

Guatemala

1 October 2004

Article 24 and Article 26, third paragraph

Honduras

1 September 1994

Article 26, third paragraph

Hungary

1 March 1988

Iceland

1 December 1997

Article 24 and
Article 26, third paragraph

Ireland

1 October 1991

Israel

1 December 1991

Article 26, third paragraph

Italy

1 May 1995

Latvia

1 January 2003

Article 24

Lithuania

1 October 2004

Article 24 and Article 26, third paragraph

Luxembourg

1 January 1987

Article 26, third paragraph

Macedonia, the Former Yugoslav Republic of

1 December 1991

Malta

1 May 2001

Mauritius

1 January 1994

Article 26, third paragraph

Mexico

1 June 1992

Moldova

1 November 1998

Article 26, third paragraph

Monaco

1 January 1994

Article 26, third paragraph

Netherlands

1 September 1990

Article 26, third paragraph

New Zealand

1 June 1992

Article 24 and Article 26, third paragraph

Nicaragua

1 October 2004

Norway

1 April 1989

Article 24 and Article 26, third paragraph

Panama

1 September 1994

Article 26, third paragraph

Paraguay

1 April 1999

Peru

1 January 2003

Poland

1 January 1994

Article 26, third paragraph

Portugal

1 January 1987

Romania

1 January 1994

Saint Kitts and Nevis

1 November 1995

Article 26, third paragraph

Serbia

1 December 1991

Slovakia

1 February 2001

Article 26, third paragraph

Slovenia

1 November 1994

South Africa

1 January 1998

Article 24 and Article 26, third paragraph

Spain

1 October 1987

Sri Lanka

1 January 2003

Article 24 and Article 26, third paragraph

Sweden

1 June 1989

Article 26, third paragraph

Switzerland

1 January 1987

Thailand

1 October 2004

Article 24

Trinidad and Tobago

1 May 2001

Turkey

1 August 2000

Article 26, third paragraph

Turkmenistan

1 November 1998

United Kingdom --
extended to include the following territories:

1 January 1987

Article 26, third paragraph

   (a)  Bailiwick of Jersey

1 March 2006

Article 26, third paragraph

   (b)  Bermuda

1 March 1999

Article 26, third paragraph

   (c)  Cayman Islands

1 August 1988

Article 26, third paragraph

   (d)  Falkland Islands

1 June 1998

Article 26, third paragraph

   (e)  Isle of Man

1 September 1991

Article 26, third paragraph

   (f)  Montserrat

1 March 1999

Article 26, third paragraph

United States of America

1 July 1988

Article 24 and Article 26, third paragraph

Uruguay

1 May 2001

Uzbekistan

1 May 2001

Article 26, third paragraph

Venezuela

1 January 1997

Article 24 and Article 26, third paragraph

Zimbabwe

1 April 1996

Article 26, third paragraph